2015 (10) TMI 1818

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..... Das 1. The appellant is a 100% EOU, engaged in the manufacture of Pharmaceutical products. They filed refund claim under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No.5/2006-CE, dt.14.03.06 in respect of unutilized accumulated credit in the CENVAT account used in the manufacture of exported goods during the period April 2004 to March 2006. Both the authorities below denied th .....

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..... impugned order and the matter is remanded to the adjudicating authority to examine the documents in respect of export during March 2006 and thereafter, it would decide the law in the light of said notification. Needless to say that the adjudicating authority shall give proper opportunity of hearing to the appellant before decision. Appeal is allowed by way of remand. 5. At this stage, the ld.Adv .....

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